The Financial Services Regulatory Authority of Ontario (FSRA) is responsible for supervising and regulating a broad range of financial service sectors. FSRA issues guidance to make it easier for the public, new entrants and incumbents to understand what is legally binding, what is FSRA’s interpretation or application of law and what information is designed to be helpful. All guidance is issued in accordance with FSRA's Guidance Framework.

The following table lists Active guidance. Use the filters to search the table or enter text in the search field. Please reach out to our contact centre if you require assistance.


  • To find inactive guidance select “inactive from the “Status” filter.
  • For information on inactive / Inherited guidance, follow this link Inherited Guidance
Guidance Documents Table
Showing 1 to 100 of 340 entries
Sector Status Category Guidance Number Guidance Name Sort descending
General Regulatory Active Administrative Monetary Penalties - General Regulatory GR0013APP Enforcement: General Administrative Monetary Penalties Guidance
Auto Active Indexation AU0015ORG 2009 Indexation Percentage under Bill 59/198, 2009 Indexation Percentage and Revised Deductibles/Monetary Amounts under Bill 164, and Changes to the Conservative Mennonite Automobile Brotherhood Assistance Plan Exemption Identification Card
Pensions Active Funding PE0002ORG 2018 Funding Reform for Defined Benefit Pension Plans
Auto Active SABS AU0124ORG 2019 Automobile Insurance Legislated and Regulatory Adjustments and Optional Indexation Rates Under the Statutory Accident Benefit Schedule
Auto Active Indexation AU0129DEC 2024 Automobile Insurance Indexation Amounts
Pensions Active Miscellaneous PE0641INF A guide for employers - Communicating the value of your pension plan
Pensions Active Locked-in Accounts PE0040ORG A Guide to Applying for Special Access
Mortgage Active Licensing - Mortgage Brokering MB0045APP Accreditation of Licensing Courses for the Mortgage Brokering Sector
Auto Active Unfair or Deceptive Acts AU0139DEC Acquisitions Warranting Relief from Lowest Available Rate Requirement
Pensions Active Amendments PE0302INT Actions to avoid deregistration of a pension plan under the Federal Income Tax Act
Pensions Active Filing - Pensions PE0257ORG Actuarial Filing for Plan Amendments
Pensions Active Spousal Rights PE0208ORG Additional Options to Spouse on Marriage Breakdown
Pensions Active Family Law PE0225INT Administration of pension benefits upon marriage breakdown
General Regulatory Active Innovation GR0018DEC Affiliated insurers carrying on business as a common undertaking pursuant to s. 392.2(8) of the Insurance Act
Pensions Active Surplus PE0167ORG Allocation of Surplus to Members, Former Members and Other Persons on Wind Up - PBA s. 63(7) and 70(5) - Regulation 909 s. 8
Pensions Active Funding PE0258ORG Alternative Settlement Methods for Solvency Valuations
Insurance Active Amalgamations and Portfolio Transfers PC0021ORG Amalgamations and Portfolio Transfers
Mortgage Active Forms - Mortgage Brokering MB0038INT Amended Disclosure Forms 3.0, 3.1 and 3.2 for Non-Qualified Syndicated Mortgages
Pensions Active Membership PE0221ORG Amendment to Terminate Membership not Permitted
Pensions Active Benefits PE0261ORG Amendments for Benefit Improvements - Notice and Funding
Auto Active Licensing - Auto AU0032ORG Amendments to the Statutory Accident Benefits Schedule, Service Provider Regulations, Administrative Penalties and Eligibility for Transportation Expenses
Auto Active Administrative Lapse AU0010ORG An Administrative Lapse or a Suspension of a Driver’s Licence
Pensions Active Administration - Pensions PE0077ORG Annual Statements of Members' Pension Benefits - Statement of Investment Policies and Procedures Content
Pensions Active Surplus PE0163ORG Application by Employer for Payment of Surplus on Wind Up of Pension Plan
Pensions Active Refunds PE0272ORG Application for Refund of Contributions to Plan Members or Former Members
Pensions Active Refunds PE0271ORG Application for Reimbursement of Employer Overpayment from a Continuing Pension Plan
CU-CP Active ICAAP CU0084ORG Application Guide: Internal Capital Adequacy Assessment Process (ICAAP) for More Complex Credit Unions
CU-CP Active Securitization CU0079ORG Application Guide: Securitization
Pensions Active Annuities PE0195APP Approach to Requirements After Certain Annuity Purchases for Defined Benefit Plans
Pensions Active Plan Types PE0158ORG Approaches and Revenue Canada Considerations
CU-CP Active Application - CU-CP CU0085APP Approval or Authorization of Business and Investment Activities under the Credit Unions and Caisses Populaires Act, 2020
Pensions Active Defined Contribution Plan PE0298INT Automatic Features in Defined Contribution Pension Plans
Auto Active Forms - Auto AU0138APP Automobile insurance non standard forms, endorsements and certificates of insurance approval filing process
Auto Active Rules and Risk Classification AU0059ORG Automobile Insurance Underwriting Rules and Risk Classification Variables
Pensions Active Interest PE0217ORG Average Fund Rate for Employee Contributions
Pensions Active Commuted Value PE0226INF Bank of Canada Revisions: Effect on Commuted Value Calculations and Filings
Pensions Active Benefits PE0141ORG Benefit Accrual - Application to MEPPs
Pensions Active Benefits PE0142ORG Benefit Accrual in a MEPP - Clarification
Pensions Active Benefits PE0140ORG Benefit Accrual in Defined Benefit and Defined Contribution Plans
Auto Active Preferred Provider Networks AU0012ORG Best Practices for Preferred Provider Networks (PPNs)
Pensions Active Miscellaneous PE0194ORG Beware of Scams Involving Your Retirement Savings, Regulators Warn
Pensions Active Administration - Pensions PE0078ORG Biennial Statements Required for Former and Retired Members
Pensions Active Miscellaneous PE0286ORG Bill 236, Pension Benefits Amendment Act, 2010 - Frequently Asked Questions
Insurance Active Purchasing PC0016ORG Borrowing to Purchase Life Insurance Products - Risks and Suitability
Pensions Active Investments - Pensions PE0067ORG Buy-In Annuities for Defined Benefit Plans
CU-CP Active Reserves CU0011ORG By-Law #6
Pensions Active Funding PE0256ORG Canadian Institute of Actuaries, Practice-Specific Standards for Pension Plans
CU-CP Active Risk Management CU0051ORG Capital Risk Advisory #1 - Credit Union Shares Held as Security
CU-CP Active Lending CU0062INT Capital Treatment of Loans under the Federal Government Business Credit Availability Program and Highly Affected Sectors Credit Availability Program Guarantee
Pensions Active Membership PE0220ORG Cessation of Member Contributions
Pensions Active Amendments PE0127ORG Change of Custodian – Filing and Amendment Requirements
Auto Active Regulation AU0016ORG Changes to Ontario Regulation 283/95: Disputes Between Insurers
Insurance Active Charitable PC0017ORG Charitable or Gift Annuities
Pensions Active Membership PE0155ORG Class of Employees
Pensions Active Funding PE0137ORG Collection of Contributions and Delinquencies, PBA 1987 s. 23, 56-58, O. Reg. 708/87 s. 56 (formerly M900-100) Effective When Published
Pensions Active Funding PE0212ORG Collection of Unremitted Contribution
Pensions Active Funding PE0267ORG Collection of Unremitted Contributions, PBA 1990 s. 59, s. 87, s. 109 & s. 110
CU-CP Active Lending CU0089INT Commercial lending Guidance
Pensions Active Commuted Value PE0056ORG Commuted Value - Frequently Asked Questions (FAQs)
Pensions Active Commuted Value PE0280ORG Commuted Value Transfer Where Plan Underfunded and Member within 10 Years of Normal Retirement Date
Pensions Active Commuted Value PE0677ORG Commuted Value Transfers - Qs&As
Mortgage Active Compliance - Mortgage Brokering MB0014ORG Compliance Checklist for Managing the Mortgage Administrator, Keeping Records and Trust Accounts
Mortgage Active Brokerage Checklist MB0012ORG Compliance Checklist for Managing the Mortgage Brokerage
Mortgage Active Mortgage Administrator Checklist MB0011ORG Compliance Checklist for Mortgage Administrators
Mortgage Active Compliance - Mortgage Brokering MB0013ORG Compliance Checklist for Mortgage Brokerages, Brokers & Agents
Auto Active CAIA AU0014ORG Compulsory Automobile Insurance Act (CAIA) "Insurance Card"
Pensions Active Wind up PE0174ORG Conditional Notice of Intended Wind Up Not Permitted
Pensions Active Benefits PE0260ORG Consent Benefits Where Amount of Benefit Not Determinable
Pensions Active Miscellaneous PE0041ORG Consumer Brochures
Auto Active Consumer Protection - Auto AU0131INT Consumer Relief During A Declared Emergency under the Emergency Management and Civil Protection Act
Pensions Active Commuted Value PE0172ORG Contractual Provision for Indexation
Pensions Active Funding PE0242ORG Contribution Holidays for Plan Members; Employee - Contributions, Payroll Deductions
Pensions Active Funding PE0284ORG Contributions In-Kind Not Permitted
Pensions Active Funding PE0268ORG Contributory and Non-Contributory Pension Plans
Pensions Active Funding PE0213ORG Contributory and Non-Contributory Pension Plans
Pensions Active Amendments PE0133ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Pensions Active Amendments PE0297ORG Conversion of a Plan from Defined Benefit to Defined Contribution
Auto Active Assessments and Examinations AU0127INF Cost of Assessments and Examinations Guideline
Auto Active Cost of Goods AU0036ORG Cost of Goods Guideline
Pensions Active Supervisory Approach PE0055ORG Court Proceedings - Frequently Asked Questions
Pensions Active Supervisory Approach PE0143ORG Court Proceedings - Involvement of FSCO/Superintendent of Financial Services
Pensions Active Wind up PE0248ORG Credited Service for Employment Standards Act 2000 Notice Period
Pensions Active Interest PE0079ORG Crediting Interest on Contributions and Payments
Pensions Active Interest PE0218ORG Crediting Interest on Employee Contributions
Pensions Active Filing - Pensions PE0134ORG Deadline for Early Filing of Actuarial Funding Valuation Reports
CU-CP Active Advertising CU0081ORG Decal Installation Guide
Pensions Active Supervisory Approach PE0266ORG Decisions made under the Pension Benefits Act, R.S.O. 1990, c. P.8 and the Financial Services Commission of Ontario Act, 1997, S.O. 1997, c. 28
Pensions Active Administration - Pensions PE0224INF Defined Benefit Multi-Employer Pension Plans – Leading Practices
Pensions Active Amendments PE0240ORG Defined Contribution to Defined Benefit
Pensions Active Spousal Rights PE0653ORG Definition of "spouse"
Pensions Active Benefits PE0130ORG Definition of Bridging Benefit
Mortgage Active Mortgage Fraud MB0044INT Detecting and Preventing Mortgage Fraud
Pensions Active Funding PE0129ORG Determination of Interest Payments Where Solvency Special Payments Are Covered by Letters of Credit
Pensions Active Funding PE0259ORG Determination of the Solvency Liability Adjustment 
Pensions Active Pension Benefits Guarantee Fund (PBGF) PE0281ORG Determining PBGF Assessment Base
Pensions Active Filing - Pensions PE0139ORG Disclosure Expectations for Financial Statements Filed Pursuant to Regulation 909 s.76
Pensions Active Information and Statements PE0265ORG Disclosure of information provided to FSCO by an Administrator: Records marked “Privileged,” “Private” or “Confidential”
Pensions Active Commuted Value PE0198INF Discontinuance of the Bank of Canada Series V122515 and V122495
Pensions Active Wind up PE0178ORG Distribution of Benefits on Partial Wind Up Where Immediate or Deferred Pensions are Not Purchased
Pensions Active Surplus PE0168ORG Distribution of Surplus to Employer on Partial Wind Up - PBA s. 70(5) - Regulation 909 s. 8(1)(b) and 8(2)